CRYPTOASSETS

A detailed report by Lexis+® UK Tax, with additional practitioner insight.

CARF may be just the beginning of a new age of tax enforcement and scrutiny for the crypto industry, write Yousuf Chughtai and Jack Prytherch (Osborne Clarke).

Ben Lee

In a sector reliant on software for tax solutions, Ben Lee (Andersen) explores the dangers of placing too much faith in ‘tax calculators’.

Alex Cheetham

David Haworth

HMRC has released a second consultation on the taxation of decentralised finance cryptoasset lending and staking transactions. David Haworth and Alex Cheetham (Freshfields Bruckhaus Deringer) review the proposals.

Ben Elliott

Ben Elliott (Pump Court Tax Chambers) considers recent rulings and principles for the VAT treatment of cryptoassets and transactions taking place in virtual worlds.

Mike Lane

Zoe Andrews

The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

Sam Inkersole

DeFi is encouraging lending and borrowing in the crypto world. Sam Inkersole (BKL) reviews the updates to HMRC’s Cryptoassets Manual.

Mark Pearce

Mark Pearce (Gateley Legal) examines the different approaches HMRC, STEP and the UK courts are taking in respect of the taxation of cryptocurrencies.

Edward Reed

Lisa de Silva

Useful insights on discovery, potentially insolvent estates, the location of cryptoassets for tax purposes and HMRC’s use of nudge letters by Edward Reed and Lisa de Silva (Macfarlanes).

Laura Mullarkey

Richard Sultman

Richard Sultman and Laura Mullarkey (Cleary Gottlieb Steen & Hamilton) consider HMRC’s new manual that sets out a more comprehensive and coordinated approach.

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